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Syahir Fadli
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Jl. Raya Pendidikan, Fakultas Ekonomi Kampus UNM Gunung Sari Kec. Rappocini Kota Makassar. Provinsi Sulawesi Selatan, Indonesia.
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Journal of Accounting, Economics, and Business Education
Published by Universitas Negeri Makassar
ISSN : -     EISSN : 2988702X     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Journal of Accounting, Economics, and Business Education (JAEBE) is a national journal devoted to professionals and researchers in education and business. JAEBE contains studies on accounting, economics, and business published by the accounting education study program of the Faculty of Economics, Makassar State University. JAEBE is published twice a year, every May and November with a minimum of 10 articles published in each issue. Journal of Accounting, Economics, and Business Education (JAEBE) is a national-level scholarly journal that features studies in the fields of accounting, economics, and business.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 35 Documents
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Pengaruh Pertumbuhan Penjualan, Kinerja Lingkungan, Industri, dan Komitmen Terhadap Pengungkapan Emisi Karbon Nur Hidayati; Ahmad Nurkhin; Satsya Yoga Baswara
Journal of Accounting, Economics, and Business Education Vol. 3 No. 2 (2025): VOL 3, NO 2 (2025): JAEBE, NOVEMBER 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

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Abstract

This study aims to examine the factors that influence carbon emission disclosure in LQ45 Index companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research population comprised 62 LQ45 companies, from which 25 companies were selected through purposive sampling, resulting in 100 units of analysis. Data were obtained through documentation techniques using secondary data sources. The analysis methods include descriptive analysis, regression assumption tests (comprising regression data tests, classical assumption tests, hypothesis testing, and Moderated Regression Analysis), and additional testing using robust regression. All statistical analyses were conducted using Eviews version 12. The findings show that sales growth and industry type do not have a significant effect on carbon emission disclosure. In contrast, environmental performance has a significant positive effect on carbon emission disclosure. Furthermore, environmental commitment acts as a moderating variable that strengthens the relationship between the influencing factors and carbon emission disclosure. The study recommends that future research consider additional relevant variables and expand the scope to include other sectors beyond the LQ45 Index. It also encourages companies with high sales growth and those in carbon-intensive industries to increase their carbon emission disclosure as part of their environmental responsibility.
Peta Konseptual dan Perkembangan Penelitian tentang Tax Underground: Telaah Sistematis 1980–2025 Nur Fadhli, Ahmad
Journal of Accounting, Economics, and Business Education Vol. 3 No. 2 (2025): VOL 3, NO 2 (2025): JAEBE, NOVEMBER 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

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Abstract

The phenomenon of the tax underground or shadow economy has been a central concern for economists and policymakers since the early 1980s. This study aims to map the conceptual and methodological developments in tax underground research from 1980 to 2025 using a systematic literature review approach. By analyzing 35 academic publications and institutional reports, this study highlights the paradigm shift from early currency demand estimation methods (Tanzi, 1980) to the Multiple Indicators Multiple Causes (MIMIC) model (Schneider & Enste, 2000; Schneider & Buehn, 2018). Classical studies emphasize the role of tax rates and law enforcement in expanding the shadow economy (Allingham & Sandmo, 1972; Jung et al., 1994), while modern research extends the focus to institutional quality, tax morale, and governance (Torgler & Schneider, 2007; Alm & Torgler, 2006). Recent studies indicate that financial technology and digitalization create new challenges in detecting hidden tax activities (Lin et al., 2020; Zhang et al., 2020), and agent-based modeling as well as machine learning are increasingly applied to simulate tax evasion dynamics in the digital era (Lazebnik & Shami, 2025). Overall, this review identifies three major trends: the diversification of methodological approaches from macroeconomic to behavioral perspectives, the growing integration of social factors such as education and morality in tax compliance models (Ciucci, 2024), and a policy shift toward digital detection and fiscal transparency. The study concludes by proposing a future research agenda emphasizing the need for multidisciplinary approaches and the use of big data to better understand the tax underground phenomenon in developing countries, including Indonesia.
Analisis Integratif Valuasi Ekonomi Lingkungan Pada Hutan, Laut, Dan Kota Yang Berkelanjutan Nur Fadhli, Ahmad; Syahrial Maulana
Journal of Accounting, Economics, and Business Education Vol. 3 No. 2 (2025): VOL 3, NO 2 (2025): JAEBE, NOVEMBER 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

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Abstract

Rapid economic development in Indonesia has driven ecological transformation across forests, marine areas, and urban spaces, yet it has also placed serious pressure on environmental carrying capacity. The imbalance between economic activity and natural resource sustainability calls for an integrated approach to assess the economic value of environmental services comprehensively. This article is a literature review that examines the concepts and applications of environmental economic valuation within three main ecological domains—forests, oceans, and cities—drawing on empirical studies and national policy frameworks. Approaches such as the Total Economic Value (TEV), Contingent Valuation Method (CVM), and Travel Cost Method (TCM) are utilized to estimate both direct and indirect benefits that ecosystems contribute to human welfare. The findings reveal that forests significantly support climate change mitigation and local economies through ecosystem services; marine ecosystems generate high economic value via fisheries and blue carbon; while urban areas present valuation challenges due to pollution and the degradation of open spaces. This review emphasizes the importance of integrating cross-ecosystem economic valuation as a foundation for green fiscal policy and sustainable development strategies that balance economic growth with environmental conservation
Tinjauan Literatur Tentang Pengaruh Budaya Organisasi Terhadap Kinerja Karyawan Nura, Yurmila Maria; Fahrani Adisa; St Rahma Aminuddin; Nur Asifa; Br. Ginting, Chris Dayanti
Journal of Accounting, Economics, and Business Education Vol. 3 No. 2 (2025): VOL 3, NO 2 (2025): JAEBE, NOVEMBER 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

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Abstract

This study aims to review various literature discussing the effects of organizational culture on employee Performance. Organizational culture refers to the values, beliefs, and norms that guide behavior in the workplace. From the literature review, it was found that a strong, positive, and adaptive organizational culture can enhance employee motivation, loyalty, and productivity. Conversely, a weak organizational culture can lower work motivation and individual achievement. This article emphasizes the importance of management's role in fostering an organizational culture focused on performance, collaboration, and innovation to achieve the company's goals sustainably.
Pemetaan Konseptual Strategi Retensi Karyawan Generasi Z dalam Perspektif Teori Motivasi Yohanis, Aprin aga; Hasni; Nur zazlin; Muhammad Adriansyah; Br. Ginting, Chris Dayanti
Journal of Accounting, Economics, and Business Education Vol. 3 No. 2 (2025): VOL 3, NO 2 (2025): JAEBE, NOVEMBER 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

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Abstract

Generation Z has become an increasingly significant segment of the workforce, bringing unique characteristics and expectations that differ from previous generations. As a result, organizations must understand the motivational patterns that influence their retention. This study aims to map retention strategies for Generation Z employees through a literature-based approach using several motivation theories, including Maslow’s Hierarchy of Needs, Herzberg’s Two-Factor Theory, Self-Determination Theory, and Expectancy Theory. The findings indicate that Generation Z seeks not only financial compensation but also flexibility, continuous development opportunities, a supportive work environment, and fair and meaningful rewards. The integration of these theories demonstrates that Generation Z’s retention is shaped by the fulfillment of basic needs, intrinsic motivation, psychological needs, and perceptions of fairness and relevance of rewards. This study concludes that effective retention strategies for Generation Z must be holistic and designed to meet their comprehensive needs, enabling organizations to retain young talent more sustainably.

Page 4 of 4 | Total Record : 35

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